中国税制改革对消费需求的影响——基于收入分配循环视角的税制改革研究  

The Impact of Tax Reform on Consumer Demand——Study on Tax Reform from the Perspective of Income Distribution Cycle

作　　者：刘莹 LIU Ying(School of Graduate,Party School of the CPC Central Committee〈National School of Administration〉,Beijing 100091,China)

机构地区：[1]中共中央党校〈国家行政学院〉研究生院,北京100091

出　　处：《哈尔滨工业大学学报（社会科学版）》2021年第5期148-155,共8页Journal of Harbin Institute of Technology(Social Sciences Edition)

摘　　要：税收对于消费的影响从未改变。税收会在经济运行的每一个环节发生作用,进而影响消费,甚至在一些关键环节同时产生反向作用效果,这使得在经济发展以消费为动力的背景下,需要慎重考虑税收的进入角度。为此构建“生产—消费—所得—财富积累循环”框架,分析中国税制改革是如何在经济运行各个环节中改变企业与居民行为进而影响消费。研究发现:税制改革过程中降低企业成本间接促进消费,提升居民可支配收入直接促进了消费。但是在税制改革过程中收入差距调节始终功效不彰,遏制消费。完善税收制度、提升消费需求的关键在于税率与税种结构协同调整。The effect of tax on consumption has never changed.Tax acts on every link of the economic operation,then affects consumption,and even produces opposite effects at the same time in some key links.This makes it necessary to carefully consider the position of tax under the background that economic development is driven by consumption.Therefore,this paper constructs a“Production-Consumption-Income-Wealth Accumulation Cycle”framework to analyze how China's tax reform changes the behavior of enterprises and residents in each link of economic operation and then affects consumption.The study found:in the process of tax reform,the reduction of enterprise costs indirectly promoted consumption,while the increase of residents'disposable income directly promoted consumption.However,in the process of tax reform,income gap adjustment has always been ineffective and restrained consumption.The key to improve the tax system and promote consumption demand is to coordinate the adjustment of tax rate and tax structure.

关 键 词：收入分配循环 效果传导 税制改革 税率与税种 

分 类 号：F015[经济管理—政治经济学] F812.42